Delhi HC Rejects Customs’ Plea to Increase Penalty, Cites Freight Forwarder’s Limited Role

Commissioner of Customs Export Vs Mayank Gupta (Delhi High Court) The Delhi High Court, in the case of Commissioner of Customs Export vs. Mayank Gupta (Customs Appeal No. 109/2025), dismissed an appeal filed by the Customs Department seeking to enhance the penalty imposed on Mayank Gupta, a freight forwarder, in a case involving the illegal export of Red Sandalwood (Red Sanders). The Customs Department sought to impose an additional penalty under Section 114AA of the Customs Act, 1962, on top of the $\text{Rs. 10 lakh}$ penalty already imposed under Section 114. The court ultimately found that...